Accounting-sheet.



S. H. FARNH'AM.

ACCOUNTING SHEET- APPLlcATloN msn Aue.4. 191s.

' Patented D66. 18, 19] 2 SHEETS-SHEET 1.

WITNEESEE f VMM. mwpr S. H. FARNHAM.

ACCOUNTING SHEET.

APPLICATION mso Auc.4. 191e.

Patented De@;18,1917.

2 SHEETS-SHEET 2.

ICQCQCQCI n S ..855 inn oso...

uio

INVENTUR (EI/L m 3M HIS ATTURNEY WITNEEEES MM.

UNITED STATES PATENT oEEToE.

STEPHEN H. EAENHAM, or EEooKLYN, NEW Yoan, AssrGNoE To REMINGTON TYPE- WEITEE COMPANY, 0E 1L1oN, NEW Yoan, A coEPoEATIoN oF NEW Tonk.

ACCOUNTING-SHEET.

Specification of Letters Patent.

Application led August 4, 1916. Serial No. 113,102.

lng workswhereby the work sheets may be relatively adjustedv and refadjusted and maintained securely in the proper relationship after such relative adjustment. The means by which this is accomplished is selfcontained, or in other words, the sheets themselves, or devices carried by them, are made to perform the desired functions without employing any extraneous meansA or devices, as has heretofore been necessary. Stated in another way, the sheets are made to interlock, preferably by causing tongues formed along the edge of or carried by one sheet or sheetsito engage with corresponding' perforations on another sheet or sheets,

although the interlocking means is not necessarily confined to such a construction.

To the above and other ends my present invention consists in the features ofconstruction, combinations of devices and arrangements of parts hereinafter described and particularly pointed out in the claims.

The principles and use of my invention will be more'fully explained and described in connection with the accompanying drawings, whereini Figure 1 is a face view showing the inner face of a work sheet or bill sheet hereinafter referred to as a monthly statement sheet. f Fig. 2 is a face view of a work sheet hereinafter referred to as a ledger sheet.

V Fig-3 is an enlarged cross sectional view showing the statement sheet and ledger sheet interlocked or mutually engaged, together with an interposed carbon sheet.

Fig. 4 is a perspective view showing the statement sheet, ledger sheet and carbon sheet interleaved and pro erly adjusted.

Fig. 5 is a face view o a modification of the ledger sheet.

Referring generally to the work sheets illustrated, the ledger sheet 1, which is suitentered in the blank space opposite Nameff i and to whose account alone the ledger sheet is devoted. This ledger .sheet may cover a period ofl time extending, over several months'or even longer. The monthly statement sheet, 2, on the other hand, the back of which isshown in Fig. 1, and the front partly illustrated in Fig. 4, covers the customers account for only a single month, at the yend. of which time it is sent out to the customer. All items on the monthly statement sheet Qare repeated or duplicated on the ledger sheet 1, vwhich ledger sheet' may contain the entries of several monthly statement sheets, these entries `being preferably written in duplicate on the ledger sheet, when the statement sheet is written, through an interposed carbon sheet 3, although the ledger sheet in some instances may be written direct from the ribbon of the typewriter. It will be understood that it is necessary to keep the Iledger and monthly statement sheets in the same relationship, after they have lonce been started, to the end of the month, and also that after the rststatement sheet is finished and a new monthly statement sheet is begun this second monthly statement sheet must be so' adjusted in respect to the ledger sheet that the entries on the ledger 4 duplicated from the second monthly statement sheet will follow directly under the ledger entries for the preceding month. For example, referring to the entries on the illustrated sheets, it is necessary or desirable that the August entries on the record or ledger sheet follow directly under the July entries without any waste space between them and also without any possi# bility of encroaching with the first line of theiAugust statementl on any of the preceding entries.

With the object in mind of facilitating the carrying out of these desiderata, I prefer- I ably provide one of the work sheets with a series of holes or perforations, and the other Work .sheet with a corresponding series of projectionsor teeth to interseat with said holes and thus effect an interlocking engagement between the work sheets. In the presproper 4, (the front face of which receives entries), and a narrow flap A5, which is Joined to the main portion 4 by a fold or crease 6. The fold 6, which may be at either side in the present instance, is shown at the left-hand side edge of the sheet 4, when in working position, and the flap 5 is folded behind the left-hand marginal portion of the sheet 4. The series of holes or perforations 7 is formed lengthwise of the fold or crease 6 and so that substantially half of each hole is in the sheet portion 4 and half in the flap 5.. In the present instance these holes 7 are preferably a unit of line space distance apart, having reference to the lme spacing of a typewriting machine, since the typewriting, as illustrated in the drawings, is printed single space. But, of course, it is to be understood that the distance apart of the holes may be varied as found desirable, and they may be two, or three, or more, units of line space distance apart or even less than a unit Ofiline space distance. In the specimen sheet shown the series of holes extend from the bottom to the top of the sheet and afford means for facilitating the detachment of the iap 5 when the sheet is completed. In solne styles of work, instead of the narrow flap 5, a wider portion may be preferable, in some cases this portion being of a width equal to that of the front portion 4, or in some instances wider, for binding space or other purpose. As will be best understood from Fig. 4, the upper portion of the front face of the sheet proper 4 is devoted .to the heading, which contains the style of thefirm or concern and other necessary or advertising matter. In the drawing, however, the sheet is turned down somewhat so that the heading space is not fully illustrated. Below the heading the sheet 4 is ruled into columns for the date of the transaction, description of the goods, debits, credits, balance, etc. In a single-chargeper day system, such as is herein illustrated, a single line only is devoted to theentire transactions of a single day. The left-hand column is numbered to correspond with said single lines 1, 2,v 3, etc., down through 31, each number being opposite one of the holes 7. Inside the sheet proper 4, opposite the holes, there is a duplicate set of numbers from 1 to 31 as shown at Fig. 1. In otherl words, each hole 7 below the heading has its number close to it at one side on both the front and back of the sheet proper 4.

The ledger sheet 1 is printed in blank on both its front and rear sides to correspond with the printing on the front of the sheet propei` 4. Along its left-hand side edge the ledger sheet 1, which usually is of somewhat stiff paper. is formed or provided with a set of lateral ).nojections, tongues or teeth 8 which are shaped to fit into the holes 7 and are spaced apart ccrrespondingly to the spacing of the holes. Similarly the righthand side edge of the ledger sheet 1 is formed or provided with teeth 8 of the same sort, so that when kone side of the ledger` sheet is completely lled the sheet may be turned over and the opposite side filled. After the ledger sheet is full on both sides it may be permanently filed away in a book, holes 9 near its lower edge facilitating the filing opera-tion. The left-hand column on the ledger sheet is numbered in correspondence with the numbering in the left-hand column and on the back or rear face of the sheet proper 4, but, of course, the numbers on the ledger sheet are arranged opposite the projections or teeth 8.

While I have shown the line numbers printed in full on the ledger sheet and have skeletonized them after 10, 20 and 30 on the statement sheet, this variation in notation is of course immaterial. They may be both printed alike or as shown, or other indicia may be employed.

In making use of the sheets they are first properly adjusted relatively to each other by arranging the ledger sheet 1 with its lefthand edge in the fold 6 of the statement sheet and with the tooth numbered 1 engag` ing with hole or slotnumbered 1, tooth at 2 engaging with hole numbered 2, and so on, it being understood that when the desired tooth has been registered with the desired perforation all of the remaining teeth will register, and by pushing the teeth through the perforations the two sheets become completely, interlocked and held against accidental movement lengthwise-of each other, so that their relationship cannot be altered except through design. lWhen next the carbon sheet 3 has been inserted between the sheet proper 4 and the ledger sheet 1, the sheets are ready tobe Written upon. First, the blanks in the heading are filled in, viz.- the Account No., the Sheet No. and the Name. Next, the entry opposite line 1 is filled in, this entry in the illustrative sheet shown in Fig. 2 comprising these quoted items, viz.-1 (z'. e., the day of the month) Mdse; 1 (folio); 100 O0 100 00 I(balance).

It will be understood that all the entries are written on the front face of sheet 4 through the usual ribbon of the typewriting machine, or otherwise if preferred and duplicated simultaneously on the ledger sheet l through the interposed carbon .sheet After the entry of the first line is completed the sheets are removed from-the typewriting machine to make way for other work and are filed in a convenient place or binder until the next transaction with the customer, during that month, takes place. In the present instance it will be observed that transactions took place on the 2nd, 3rd, 15th and 23rd of the month of July, thereby resulting in (deba) filling in five lines on both the monthly statement sheet and the ledger sheet. It will be understood that the relationship between the l lines of data of transactions the ledger sheet which is retained in the oiiice will" contain an exact duplicate of such data. The statement sheet having been mailed the ledger sheet is next adjusted in the fold of a new statement sheet for the following month August, the proper adjustment being both obtained in theirst place and thereafter maintained by reasonl of my invention. Thus since the sixth line is the next line to be written on the ledger sheet, as indicated by the numeral in the first or left-hand column, the sixth tooth (said tooth being indicated by the reference character 8 for the sake of clearness) is inserted in the hole above the l hole in the new statement sheet, the flap 5 being turned back tofacilitate such insertion; after which the two folds or plies-4 and 5 of the new sheet 2 are -folded around the ledger sheet, the teeth 8 being pressed into engagement with the holes 7, and the carbon paper inserted. The ledger sheet and the newl statement sheet will now be in the relationship illustrated in Fig. 4, from which it will be understood that when the word August is printed at the head of the date column on the new statement sheet it will, through the carbon, be duplicated as shown in Fig. 2, on line sixth of the day column on the ledger sheet. The first line in the new August statement sheet will be duplicated in lineseventh of the ledger sheet, and so on until al1 of the August transactions have been written, after which the August statement sheet is to be sent out and thereafter substituted by a September statement sheet, the entries whereof may be duplicated on the ledger sheet `under the August entries and in proper relationship thereto after the ledger sheet has been interlocked with the statement sheet in the manner heretofore described, l,the relative adjustment between the two being effected as has beenv explained. It should be said that all data in the headings of statement sheets subsequent to the first sheet are filled in before the ledger sheet and statement sheet are put together. o

Many variations in the means of carrying out the principles of my present mvention will readily suggestl themselves to those skilled in the art. For example, the side edges of the ledger sheet instead of being provided' with continuous series of teeth along, its side edges may have only a few teeth at intervals near its top and bottom and perhaps at about midway of its length. In Fig. 5 is shown a modified ledger sheet 10 having such characteristics. The sheet 10 is provided at each side edge with two teeth 11 near the top and ltwo teeth 11 near the bottom. There are also shown two' teeth 12 at about the middle; these teeth 12, as shown,

as well as others, instead vof being integral with the sheet 10 may be made separate and applied to the sheet' in any suitable way as by an adhesive or by being clipped or clasped to the sheet. Similarly the holes in the statement sheet may be formed ina separate slip which may be gummed on or otherwise applied to the sheet'proper. `Also instead of being formed 'with holes the statement sheet may have ockets or depressions or similar devices wlth which portions of the ledger sheet may coperate to interlock the two sheets. The detachable form-of inter-- locking devices may be preferred where, for example, the ledger sheet is of thin material and the projections as 12 may be of heavier material. Also, if the interlocking devices are detachable from the sheets so that they may be removed after the sheets are oompleted, the possible objection to rough or serrated edges is avoided. Various other when fed through a typewriting...-machine,'

although of course such specific variation is knot essential; that the means for variably fixing the relationship comprises preferably a set of devices or projections on one sheet that kare adapted to engage receiving means in the-other that said receiving'means preferably'v comprise a set of devices or series of,

holes or perforations; that two separate work sheets are combined with self-contained means for effecting interlockingenga ement of said sheets; that means for inter ocking two sheets are provided which are carried wholly by the sheets; that interlocking means for two separate work sheets are provided, which means may be integral with the two sheets; that a work sheet is v provided having an edge portion adapted to the fold or crease of another sheet which has two folds or plies, the' folded sheet being u 'that the projections and the-p'erforations provide interlocking means bywhich relative displacement of the two sheets lengthwise of the foldis prevented; that the sheet with the projections preferably has two sets of projections at opposlte edges so that `ing carried by the sheets.

such sheet may be turned over and written on both sides, the interlocking engagement with the folded sheet being maintainable during'the writin of both sides; that the means. carried by t e sheets for variably lixing their relationship are partly carried by one of said sheets and partly by the other; that suitable indicating marks or other indicia are associated with the means and the parts of the means so as to facilitate the bringing together in desired relationship of the parts of the means and the sheets by which they are carried; and that the indicia in the present instance consist of numbers opposite the teeth on the ledger sheet and corresponding numbers opposite the holes p11; both the front and back of the statement eet.

mon to have a considerable number of trans-r actions with a customer in the course of a day, the system of accounting is preferably varied accordingly and each ne on a statement sheet may be devoted to a transaction so that one day may occupy a considerable number of lines on the statement sheet as well as von the ledger sheet. However, it will be apparent thatmy invention will take care of this, as the indicating marks opposite the holes on the statementsheet and the teeth on the ledger sheet may alf ways be employed properly to register the led er sheet with the statement sheet.

at I claim as new and desire to secure by Letters Patent, is

1. The combination with two separate work sheets, of self-contained means for effecting interlocking engagement of said sheets at predetermined points, the points being variable at will,

2. The combination with two separate work sheets, of means for interlocking the two sheets at predetermined points, the

oints being variable at will, said means be- 3. The combination with two separate work sheets, of means integral with the two sheets for interlocking them, said means comprising two sets of devices, one set on one sheet, and oneon the other, said twosets of devices being engageable separably and rengageable in a` different relationship from the first engagement without aecting the devices in themselves.

4. The combination with a folded work sheet andv a second work sheet having an edge portion adapted to the fold of the first sheet, of interlocking means for preventing relative displacement of the two sheets lengthwise of said fold, said interlocking means being carried wholly by the two sheets and comprising two sets of (zo-acting devices, one set on one sheet, and one set y on the other, the two sets being variably engageable at will.

Lanchas 5. The combination with a folded work sheet and a second work sheet having an edge portion adapted to the fold of the first sheet, of interlocking means for preventing relative displacement of the two sheets lengthwise of said fold, said interlocking means comprising projections on one sheet which are adapted to variably engage receiving means in the other sheet.

6. .The combination of a folded work sheet, and a second work sheet having an edge portion adapted to the fold of the first sheet, said fold being provided with a seriesof perforations andv said edge portions having projections engageable variably With said perforations to interlock the two sheets in diderent relationships.

7. The combination of two interlocking work sheets, one provided with projections adapted toivariably engage receiving means in the other.

8. The combination of a work sheet providedwith a series of holes and a second sheet provided with projections adapted to variably engage in said holes.

' 9. The combination of a folded work sheet provided with a plurality of holes along said fold and a second work sheet provided at opposite edges with projections for variable engagement 'with said holes.

10. The combination with two separate work sheets, of means carried by said sheets for variably fixing said sheets in predetermined relationships.

11. The combination with two separate work sheets, of means carried by said Sheets for variably fixing' the relationship between said sheets, the variations in the relationship corresponding with the units of line space distance that the sheets may be advanced step by step in a typewriting machine.

12. The combination of a work sheet provided with a series of holes and a second sheet provided with projections adapted to variably engage in said holes, said holes being spaced apart to correspond with the line spacing of a typewriting machine.

.13. The combination of\ a folded work sheet provided with a series of holes along its fold, a second work sheet provided with projections alon one edge adapted to variably engage in said holes, and a carbon or transfer sheet interposed between the two work sheets.

14. `The combination of two separate work sheets, of means carried in part by one sheet and a second work sheet having anl edge portion adapted to the f old of the first sheet, of interlocking means for preventing relative displacement of the two sheets lengthwise of said fold, said interlocking means comprising projections on one sheet which are adapted to engage receiving means in the other sheet, one sheet having indicating marks associated with the proj ections and the holes being correspondingly indicated both on the front and the back of the sheet containing them.

16. The combination of a work sheet provided with a series of holes and a second sheet provided with projections adapted to variably engage in said holes, the projections being provided with indicating marks l and corresponding indicating marks being placed opposite the holes.

17. The combination of a folded work sheet provided with a plurality of holes along said fold and a second work sheet provided with projections for engagement with said holes, the projections being suitably indicated, and the folded sheet being correspondingly provided with indicating marks on both front and back opposite the holes.

18. The combination of two separate work sheets, of means carried in part by one sheet and in part by the other for variably fixing the relationship between said sheets from time to time in accordance with the requirements for readjustment, suitable indicia being provided in connection with said means so as to facilitate the bringing of the parts into desired relationships.

Signed at thel borough of Manhattan, cit of New York, in the county of New York and State of New York, this 3 day of August, A. D. 1916.

STEPHEN H. FARM-IAM.

Witnesses:

H. G. DODMAN, A. L. ROBINSON. 

